[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-108-1-land-tax-law-019":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":24},"土地法與土地相關稅法概要","land-tax-law","土地法與土地稅法 · Land & Land Tax","土地法與土地稅法","105–106 年 40 題(每題 1.25 分)、107 年起 25 題(每題 2 分)",{"id":10,"webId":11,"year":12,"session":13,"subject":4,"number":14,"stem":15,"options":16,"answer":21,"answerNote":22,"lawYear":12,"explanation":23,"freq":13,"indexable":24},"house-108-1-土地法與土地相關稅法概要-019","house-108-1-land-tax-law-019",108,1,19,"依法得分割之共有土地或建築改良物，共有人不能自行協議分割者，任何共有人得申請該管直轄市、縣（市）地政機關調處，不服調處者，應於接到調處通知後幾日內向司法機關訴請處理？",{"A":17,"B":18,"C":19,"D":20},"十五日","二十日","二十五日","三十日","A",null,"本題考點：《土地法》第 34-1 條第六項，共有物不能協議分割時的調處與不服調處的起訴期間。\n【正解理由】《土地法》第 34-1 條第六項規定「依法得分割之共有土地或建築改良物，共有人不能自行協議分割者，任何共有人得申請該管直轄市、縣（市）地政機關調處，不服調處者，應於接到調處通知後十五日內向司法機關訴請處理，屆期不起訴者，依原調處結果辦理之。」題幹逐字取自該項，所問的期間即十五日，故選 A。\n【逐項排除】\n(A) 正確，為本題所選。十五日就是《土地法》第 34-1 條第六項所定期間，起算點是接到調處通知後，不是調處作成之日。\n(B) 錯誤。二十日不是該項所定期間；逾十五日未起訴者，即依原調處結果辦理。\n(C) 錯誤。二十五日同樣非《土地法》第 34-1 條第六項之期間。\n(D) 錯誤。三十日並非本項期間；《土地法》第 227 條第二項所定徵收公告之期間為三十日，與共有物分割調處是兩件事。\n【記憶點】地政機關調處不服，十五日內向司法機關起訴，逾期就照原調處結果辦。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-108-1-land-tax-law-018","下列土地何者屬於土地法第四條所稱的公有土地？",18,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-108-1-land-tax-law-020","非都市土地申請開發達一定規模者，應辦理土地使用分區變更，下列何項敘述錯誤？",20,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-108-1-land-tax-law-017","已公告徵收之土地，需用土地人應切實按核准計畫及所定期限使用。在未依徵收計畫完成使用前，需用土地人應每年檢討其興辦事業計畫，並由其上級事業主管機關列管。有下列那種情形，應辦理撤銷徵收？",17,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-108-1-land-tax-law-021","關於繼承登記，下列何項敘述錯誤？",21,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-108-1-land-tax-law-016","甲將其所有 X 地號土地出售予乙後，由甲會同乙申辦土地買賣移轉登記時，請問本案應按何標準計收千分之一的登記費？",16,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-108-1-land-tax-law-022","土地所有權辦理買賣移轉登記時，申報土地移轉現值之審核標準，下列何項敘述錯誤？",22,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-019",114,"依國土計畫法規定，關於中央主管機關應辦理之事項，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-019",113,"依房屋稅條例規定，起造人持有使用執照所載用途為住家用之待銷售房屋，於起課房屋稅二年內，其房屋稅之稅率為何？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-019",112,"依土地法規定，有關地籍測量之相關規定，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-019",111,"依土地徵收條例規定，已公告徵收之土地，因作業錯誤，致原徵收之土地不在工程用地範圍內者，應如何處理？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-019",110,"依土地稅法規定，土地所有權人第一次出售其自用住宅用地，其適用自用住宅用地特別稅率之要件，下列敘述何者正確？ ①都市土地面積未超過三公畝部分和非都市土地面積未超過七公畝部分 ②其土地增值稅統就該部分之土地漲價總數額按百分之十徵收之 ③需土地於出售前 5 年內，不曾供營業使用或出租者 ④土地所有權人與其配偶及未成年直系親屬需於該地辦竣戶籍登記",1786689132737]